Court Buzz, GST

A vague show cause notice cannot be sustained as it does not enable noticee to give a reply : Guj HC

Case: M/s Mahadev Trading Company vs Union of India

Forum: Gujarat High Court


The Petitioner filed a writ petition seeking to quash the show cause notice and cancellation order issued by the Respondents. The Petitioner contended tha they were not given any opportunity of hearing or submitting a reply before the Respondents.

Key points

The Hon’ble HC upon perusal of the show cause notice concluded that the notice was as vague as possible and did not refer to any particular facts so as to enable the noticee to give his reply. Thus, the show cause notice itself cannot be sustained. Therefore, the cancellation of registration resulting from the said show-cause notice also could be sustained.

The impugned show cause notice and the impugned cancellation were thereby quashed by the Gujarat HC.

Vox Analytica GST
Would you like to subscribe to GST Updates by Riverus? Stay clued in on the latest notifications, circulars, other legislation information and case laws as soon as they are available.

Share your thoughts using the comment section below

%d bloggers like this: